Cash Budgeting as a Basis for Decision Making in a Manufacturing Company

Student: Ruth Tosin Oluwasegun (Project, 2025)
Department of Accountancy
Osun State Polytechnic, Iree, Osun State

Abstract

This study examined the impact of cash budgeting as a basis for decision making in a manufacturing company. The objectives of the study were to evaluate the influence of cash budgeting effectiveness on organizational productivity and to establish cash budget as a tool for effective financial management in manufacturing companies. Survey method was adopted and questionnaires were used as an instrument for data collection. Results showed that cash budgeting effectiveness had significant impact on organizational productivity and cash budget could be regarded as a tool for effective financial management in manufacturing companies. Based on the findings, the study recommended that manufacturing companies should establish formal performance measurement and reward individuals for their performance which would encourage maximizing their contribution towards the organization’s objectives.

Keywords
Cash budgeting financial management decision making manufacturing company organizational productivity performance measurement Nigeria.
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